![Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Infosys-Payment-Sub-Contracting-Charges-Subsidiary-TDS-ITAT-Taxscan.jpg "Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]")
Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) has held that payment of sub-contracting charges to subsidiary is liable to Tax...
![The Term Sufficient Cause shall Interpret Liberally: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sufficient-Cause-Interpret-Liberally-ITAT-Taxscan.jpg "The Term Sufficient Cause shall Interpret Liberally: ITAT [Read Order]")
![Rent which was Neither Received nor Accrued cannot be brought to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Rent-Tax-ITAT-Taxscan.jpg "Rent which was Neither Received nor Accrued cannot be brought to Tax: ITAT [Read Order]")
![Repeal of S. 144B(9) vide Finance Act, 2022: Supreme Court stays High Court Order declaring Assessment Order Non-Est [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Repeal-Finance-Act-Supreme-Court-High-Court-Order-Assessment-Order-Non-Est-Taxscan.jpeg "Repeal of S. 144B(9) vide Finance Act, 2022: Supreme Court stays High Court Order declaring Assessment Order Non-Est [Read Order]")
![No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Representation-Tribunal-Postings-ITAT-Appeal-Condone-Delay-Taxscan.jpg "No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]")
Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says 'There is No Supposition That Everybody is the Custodian of Law' [Read Order]
The ITAT, Mumbai bench has condoned a delay of 41 months and held that the fact that the assessee could not realize the effect of assessment order issued by the CPC can be a valid ground for...
![Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says There is No Supposition That Everybody is the Custodian of Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Assessment-Order-ITAT-Delay-of-41-Months-Custodian-of-Law-Taxscan.jpg "Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says There is No Supposition That Everybody is the Custodian of Law [Read Order]")
Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has held that trust is deemed to be registered u/s 12AA in the absence of refusal of registration within 6 months. The Appellant, a...
![Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Trust-Registered-U-S-12AA-Refusal-of-Registration-registration-6-months-ITAT-Taxscan.jpg "Trust is Deemed to be Registered U/S 12AA in the Absence of Refusal of Registration within 6 months: ITAT [Read Order]")
Car Parking Spaces Independent of Flat sold to Other Members shall be Assessed as Short Term Assets: ITAT [Read Order]
The Income Tax Appellate Tribunal, Mumbai bench has held that the car parking spaces which are independent of the flat and is distinguishable from the cost of improvement, was rightly treated as...
![Car Parking Spaces Independent of Flat sold to Other Members shall be Assessed as Short Term Assets: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Car-Parking-Spaces-Car-Parking-Flat-Members-Short-Term-Assets-ITAT-Taxscan.jpg "Car Parking Spaces Independent of Flat sold to Other Members shall be Assessed as Short Term Assets: ITAT [Read Order]")
Non-Appearance before Appellate Authority due to COVID-19 Pandemic: ITAT sets aside Ex-Parte Order [Read Order]
While disposing a bunch of appeals, the Income Tax Appellate Tribunal (ITAT), Chennai bench has quashed the orders of the first appellate authorities since the assessee failed to appear during the...
![Non-Appearance before Appellate Authority due to COVID-19 Pandemic: ITAT sets aside Ex-Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Non-Appearance-Appellate-Authority-COVID-19-Pandemic-ITAT-Ex-Parte-Order-Taxscan.jpg "Non-Appearance before Appellate Authority due to COVID-19 Pandemic: ITAT sets aside Ex-Parte Order [Read Order]")
![ITAT deletes Penalty since Non-Deduction of TDS due to Absence of Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Penalty-Non-Deduction-TDS-Absence-Invoices-Taxscan.jpeg "ITAT deletes Penalty since Non-Deduction of TDS due to Absence of Invoices [Read Order]")
Expenses towards Gifts purchased for Sales Promotion allowable as Income Tax Deduction Even If List of Recipients are not provided: ITAT [Read Order]
The Ahmedabad bench of the ITAT has held that the expenses towards gifts purchased for sales promotion shall be allowable as deduction even if the assessee failed to provide the list of the...
![Expenses towards Gifts purchased for Sales Promotion allowable as Income Tax Deduction Even If List of Recipients are not provided: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Expenses-Gifts-purchased-Sales-Promotion-Deduction-ITAT.jpg "Expenses towards Gifts purchased for Sales Promotion allowable as Income Tax Deduction Even If List of Recipients are not provided: ITAT [Read Order]")
No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]
The Indore Bench of The Income Tax Appellate Tribunal ( ITAT ) has held that no addition on income when the assessee has fully explained and substantiated sources with the documentary evidences. ...
![No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Assessee-Substantiated-Sources-Documentary-Evidences-ITAT-Taxscan.jpg "No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]")